Donors Terms & Conditions

These terms apply to each TaxGifter

The following terms and conditions govern each Authorisation given by you, the donor. If you do not agree with any of the terms and conditions, please email admin@taxgift.co.nz to terminate your Authorisation.

1.  Definitions

1.1.  The following capitalised terms shall have the meanings given to them below, unless the context otherwise requires:

Authorisation means the TaxGift authorisation form completed by a donor that grants TaxGift authority to act on that donor’s behalf, as that donor's REB tax agent, solely to prepare, sign and file a donation tax credit claim form with Inland Revenue in respect of available Rebates on each Donation to charities and schools to which TaxGift provides the Service.

Donation means a gift of money of at least $5 where there is no linked benefit to the donor or the donor’s family.

Inland Revenue means the public service department charged with collecting revenue (including taxes) on behalf of the New Zealand Government.

Organisation means a charity or school in respect of which you have completed an Authorisation.

Rebate means monies received as a tax credit, claimable from Inland Revenue, for Donations.

Service means the service offered by TaxGift to Organisations that allows Organisations to maximise their Donations through using Inland Revenue’s process for providing tax credits on Donations.

TaxGift, we, TaxGift, our means TaxGift Limited, a New Zealand company with New Zealand Business Number 9429047455160.

You means the donor who has granted the Authorisation.

1.2.  In this Agreement, unless the context otherwise requires, words importing the singular include the plural, and vice versa.


2.  Term and termination

2.1.  The Authorisation starts on:

(a)  the date that you sign the Authorisation; or

(b)  the date you provide TaxGift with your IRD number,

(whichever is later) and will, subject to applicable law, continue until either:

(c)  the date that you notify TaxGift in writing at admin@taxgift.co.nz that you rescind your Authorisation (which you may do at any time and for any reason); or

(d)  the date upon which TaxGift ceases:

(i)  its business;

(ii)  to provide a donation rebate facility for organisations; or

(iii)  to provide the services that are the subject of the Authorisation.


3. Acknowledgements

3.1.  You acknowledge that each Authorisation that you sign constitutes a separate Authorisation in respect of the Donations that you make to a single Organisation and termination of one Authorisation does not mean termination of all Authorisations that you have executed.

3.2.  You acknowledge and agree that while TaxGift will cease to submit Rebates from the date of notification by you under clause 2.1 (c), any Rebates that have already been submitted to Inland Revenue will continue to be processed in accordance with these terms and conditions.

3.3  You acknowledge that TaxGift is limited to preparing, filing and signing a donation tax credit claim form for you and does not take control over any flow of funds that belong to you, but may administer funds that are for the benefit of the Organisation.  

3.4.  You acknowledge that you and the Organisation both intend that the additional donation of the Rebate is a gift of money from you to the Organisation.


4. Trust account

All monies received as a tax credit from Inland Revenue as a result of your Authorisation will be held in a trust account for the benefit of the Organisation to which you made the Donation and such monies will be paid to that Organisation as an additional Donation.


5. Warranty

You warrant that you are a New Zealand tax resident, that you are an individual (and not a partnership, trust or company), that you have earned taxable income in each year that is more than the amount that you have donated to the Organisation and that you have not already claimed a donation tax credit for any Donation for an Organisation that relates to a Donation during the relevant time period of the Authorisation. You will notify TaxGift immediately if this ceases to be the case.


6.  Remuneration

6.1.  You acknowledge that TaxGift will be remunerated by the Organisations. TaxGift’s remuneration will consist of a fee calculated as an amount equal to a percentage of the Rebate that TaxGift procures for the Organisation from offering the Organisation the Service. The original amount of your Donation will be received in full directly by the Organisation to which you donated.

6.2.  TaxGift may also receive incidental interest from the trust account in which TaxGift holds the amounts received from Rebates on trust for Organisations. This interest will be used for operating and enhancing the services that TaxGift provides.


7.  Identification

Where required by law, TaxGift may require you to undertake a process for verifying your identity. Should this be required, TaxGift will contact you with the information necessary to complete this process (which will only be to the extent necessary to comply with applicable law).


8. Privacy

You acknowledge and agree that all personal information that you submit via the Authorisation will be used, held, stored and disclosed in accordance with the TaxGift Privacy Statement, which is available  at taxgift.co.nz


9. General

9.1.  These terms and conditions are governed by the laws of New Zealand and the parties submit to the non-exclusive jurisdiction of the New Zealand courts.

9.2.  TaxGift may change these terms and conditions by posting updated terms and conditions to the website, such amendments to be effective no less than 45 days after being posted. If you do not accept any such changes, then subject to clauses 3.1 and 3.2, you may terminate your Authorisation immediately by notifying TaxGift of this termination at admin@taxgift.co.nz.

9.3 If any provision of these terms and conditions is found to be invalid then to the extent that such provision is invalid, it shall be deemed to be severed from these terms and conditions, the remainder of which shall continue in full force and effect.

Updated June 2022